2003 (9) TMI 480

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....Order]. - Revenue is aggrieved by the credit allowed by the Commissioner (Appeals) on transformers, by holding the same to be an integral part of plant and machinery and by following the decision of the Tribunal in the case of Commissioner of Customs, Jaipur v. Indian Rayons - 1996 (88) E.L.T. 381 on the grounds :- (i)          The word'plant' as ....

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.... submission made in writing vide letter dated 25-8-2003 of the Respondent intimating they cannot attend the hearing or afford to engage a representative. Thus submission made should be considered. The adjournment sought is registered. I proceed to decide the issue. 3. After consideration, it is found :- (a)         The amount involved is Rs. 14,57....

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....ne the qualification of the item. It has to be left to the"User" who keeping in mind the technology used and the commercial expediency would bring in a particular machine or/and set of machines to his factory for manufacture of the final product. (c)          Transformers are admittedly bringing in a charge in the Electric Supply and there use is to ....